Abstract
This paper contributes to the burgeoning literature on corporate social performance (CSP) by exploring the internal motivators driving socially responsive decision making in an organisation that publicly promotes its commitment to social responsibility. The paper presents the results of an in depth examination of the perceived influence of control systems on socially responsive managerial decision-making. A case study in a United Kingdom company that consistently publishes audited external social reports was undertaken. The findings indicate the dominant influence of informal controls such as social and self-controls in instilling socially responsive decision making among the managers. This influence is shown to persist despite widely perceived tensions between the informal and formal control systems, particularly in the light of commercial difficulties the organisation was experiencing around the time of the case.
Original language | English |
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Pages (from-to) | 173-196 |
Number of pages | 24 |
Journal | British Accounting Review |
Volume | 36 |
Issue number | 2 |
DOIs | |
Publication status | Published - Jun 2004 |
Keywords
- Corporate social performance
- Corporate social responsibility
- Corporate social responsiveness
- Decision making
- Management controls